Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
Section 361.631 - Evidence of market value
Universal Citation: NV Admin Code 361.631
Current through December 31, 2024
At a hearing before a county board of equalization, the following information may be submitted as evidence of the market value of the property:
1. The amount derived from the capitalization of fair economic income;
2. The full cash value of the land plus the depreciated replacement cost of any improvements; and
3. Prices paid in market transactions for comparable property.
Added to NAC by St. Bd. of Equalization, eff. 1-6-84
NRS 361.340
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